Pengaruh Pengetahuan pajak, sanksi pajak terhadap kepatuhan pajak pada UMKM kota Medan

Abstract

This research aims to look at the influence of Tax Knowledge, Tax Actionand Tax Compliance. Data collection techniques by disseminating questionnaires, while the data analyst method used is  inferenceal statistics,(inductive statistics  or  probability statistics),is a statistical technique used to analyze sample data and the results are applied topopulations (Sugiyono in Kalnadi 2013). In accordance with the hypothesis that has been formulated, then in this study the analysis of inferential statistical data is measured using  SmartPLS software  (PartialLeast Square)  ranging from model measurements (outermodels), the results of the study obtained a calculated  value  for Tax Knowledge (X1)is smaller  and sig t value for Tax Knowledge (X 1)  0.124  is greater than alpha   (0.05). Based on the results obtained then  receive  H0  and  reject  H1 for Tax Knowledge (X1). Thus, partially Tax Knowledge (X1)  has no positive and insignificant  effect on Tax Compliance (Y),  indicating Tax Knowledge (X1)does not have a positive impact in improving  Tax Compliance (Y). The results ofthe study obtained nilai tcalculated  for Tax Sanctions (X2)  of 2,759  greater than  sig  t value for Tax Sanctions (X2)  of  0.007  smaller than  alpha (0.05). Based on the results obtained, reject    H0  and  receive  H1. Thus partially Tax Sanctions (X2)have a positive and significant effect on Tax Compliance (Y), meaning tax sanctions (X2)have a real impact in improving tax compliance (Y).